文章基本信息

标题：Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking
本地全文：下载
作者：Windie Yustyarani ; Indah Yuliana
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2020
卷号：12
期号：1
DOI：10.15294/jda.v12i1.25466
语种：English
出版社：Universitas Negeri Semarang
摘要：This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 36 banks as a population, but only 30 banking samples in this study based on established criteria (purposive sampling) with 180 total observations. Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value. The results of this study can be used as material for consideration in investment decisions for investors, as well as to determine the amount of company value influenced by intellectual capital and income diversification so that it can define a competitive strategy for the company and serve as empirical evidence for further research development regarding intellectual capital, income diversification, profitability, and company value.
关键词：bank;intellectual capital;income diversification;profitability;firm value